Costeo Basado en Actividades (ABC): Una Revisión Bibliométrica de la Literatura, 2016–2024

Abstract

The objective of this study was to examine and synthesize publication trends on Activity-Based Costing (ABC) during 2016–2024, identifying predominant topics, contributions by authors and countries, and scientific collaboration networks. A bibliometric review was conducted using records from Scopus and Web of Science, with co-citation, bibliographic coupling, word co-occurrence, and network visualization analyses performed with VOSviewer. The results show a fluctuating annual distribution, with the largest share of publications in 2020 (17%) and a lower share in 2024 (4%); the latter should be interpreted cautiously because the initial version does not report the exact search cut-off date. The literature also shows thematic diversification toward health care, services, and other ABC applications. In the geographic distribution of the corpus, Brazil and the United States show the largest contributions, followed by countries from Asia, Europe, and other regions. Overall, the findings indicate that ABC remains relevant as a cost-management tool and that the literature has expanded across different sectoral contexts. These results describe patterns of scientific production and collaboration and should not be interpreted as direct evidence of the level of business adoption of ABC.